Cabinet Order Promulgated Amending the Overseas Remittance Reporting Act Enforcement Order
内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律施行令の一部を改正する政令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Promulgated · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-16
View the original Japanese source More Tax / Stamp Duty updates Search all updates in the dashboard
AI summary
Generated by AI from the Japanese source metadata. It is an unofficial monitoring aid, not legal advice, and may contain errors. The area, stage, and impact labels are preliminary keyword-based triage labels. Confirm every point in the original Japanese source.
Summary
This item concerns a Cabinet Order that partially amends the Enforcement Order of the Japanese law on the submission of records related to overseas remittances, which aims to ensure proper assessment of domestic taxes (Enforcement Order No. 363 of 1997). According to the metadata, the amending Cabinet Order (Cabinet Order No. 100 of 2026) carries a promulgation date of 2026-03-31. The listing appears in an e-Gov law-update index; specific substantive changes are not described in the provided metadata.
Business Impact
Entities that submit records related to overseas remittances for tax purposes may need to review whether the amended enforcement provisions affect their reporting obligations or procedures.
Recommended Action
Consider reviewing the official Japanese source on e-Gov to confirm the exact amendments, their scope, and any applicable effective dates.